Court : Gujarat
Decided on : Nov-16-1973
Reported in : (1974)15GLR799
..... by the second respondent is contrary to the statutory provisions and hence the same is illegal, ultra vires and apparently bad. the petitioner also challenges section 6 of the act as ultra vires article 14 of the constitution on the ground that the district superintendent of police or deputy superintendent of police can arrest a person ..... the said offences are cognizable. mr. vidyarthi contended that, in that case, at the most in case where the police commissioner and other officers mentioned in section 6 of the act, 'do arrest parsons found in the gambling house, the offences would be cognizable but when the police officers in whose favour special warrant is granted under ..... other officers, and (2) such offences are non-cognizable when investigated by the persons in whose favour the special warrant is issued under section 6 of the act. such artificial construction of section 6 cannot be accepted. it is not necessary to give any reasons in detail for this view as the argument of this nature .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-14-1973
Reported in : [1975]98ITR237(Guj)
..... in second gift-tax officer, mangalore v. d.h. nazareth : [1970]76itr713(sc) to the provisions regarding capital gains in section 45 read with section 2(14)(iii) and section 2(47) of the same act, it is clear that the tax on capital gains is not a tax imposed directly upon lands and buildings but is a tax ..... on capital gains and hence no liability to tax would arise in respect of gains derived from transfer of agricultural land in rural areas. under section 2, sub-section (47) of the income-tax act, 1961, 'transfer', in relation to a capital asset, includes the compulsory acquisition of the capital asset under any law. therefore, whenever compensation ..... along with several other lands was reserved for the housing board functioning in the state of gujarat. on january 15, 1970, a notification under section 4 of the land acquisition act, 1894, was issued proposing that the lands of the petitioner and several other persons some of whom are petitioners in these special civil applications were .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-02-1973
Reported in : (1974)15GLR404
..... such building has a right at all hours to prevent all other persons from using as aforesaid. the word 'public street' has been defined in clause, (22) of section 2 of the act i meaning any street-(a) over which the public have a right of way or (b) heretofore levelled, paved, metalled, channelled, sewered or repaired fetei of municipal ..... is a function of the municipality in the sphere of public health and sanitation to look into such matters as provided by section 87 of the act. nuisance is defined in clause (15) of section 2 of the act as including any act, omission, place or thing which causes or is likely to cause injury, danger, annoyance or offence to the sense of ..... the cases was identical, viz. that the mills had allowed to drain out dirty water upon the open space outside and had thus committed offence punishable under section 193 of the said act. the offence in both the cases was alleged to have been committed on the same day, viz. 19th march 1971, and the complaint was filed by .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-02-1973
Reported in : (1975)16GLR357
..... or more partners is joint or several liability of each all of the partners. the analogy advanced by mr. shah clearly militates against the provisions of section 25 of the indian partnership act and cannot, therefore, be accepted.14. the next argument which mr. shah has raised before me is that rule 443 is penal in character and ..... mills. that proposition submitted by mr. shah is quite correct. however, the liability of a partner must be determined in light of the provisions of section 25 of the indian partnership act to which i have referred earlier. it may be noted at this stage that the petitioner has not ceased to be a partner of shakti oil ..... be exercised again.5. in order to examine the first contention raised by mr. suresh m. shah, it is necessary to turn to the indian telegraph act, 1885, and the rules made thereunder. section 3(1) defines the expression 'telegraph' so as to mean 'any appliance, instrument, material or apparatus used or capable of use for transmission or reception .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-30-1973
Reported in : 1975CriLJ324; (1974)15GLR174
..... further that when witnesses are in attendance, no adjournment or postponement shall be granted, without examining them, except for special reasons to be recorded in writing.this section contains an explanation which is in the following terms:explanation: if sufficient evidence has been obtained to raise a suspicion that the accused may have committed an offence, ..... not. therefore, it follows that limitation of 15 days, which is contemplated by section 167 of the code, would not have any relevance to a case when, it falls under section 344 of the code. in a fit case when the court acts under section 344 of the code, the court may find it necessary to keep the accused ..... language shows that the provisions of this section apply only to those cases wherein the accused concerned could be 'forwarded' by the police to the nearest judicial magistrate, the kerala high court has, in support of this view relied upon an allahabad high court decision in empress v. ashraf ali (1884) ilr 6 all 129. in my .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-08-1973
Reported in : [1974]97ITR393(Guj)
..... clause (d) does not take the case of the revenue any further with the result that there would be no transfer of property and without transfer of property section 2(xii) of the act is not attracted. 7. the result, therefore, is that we answer question no. 1 in favour of the assessee that, on the facts and in the ..... given some shares by the adjustment of the shares amongst the old partners, there is a transfer of property within the meaning of section 2(xxiv) of the gift-tax act. clause (d) of sub-section (xxiv) of section 2 on which reliance has been placed by mr. kaji postulates that a transaction should have been entered into between two persons with ..... diminished. consequently and to that extent, therefore, there was a transfer of property which would be included within the definition of the term 'gift' under section 2(xii) of the gift-tax act. in the submission of mr. kaji, therefore, the tribunal was in error in holding that there was no transfer of any existing movable property and what .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-01-1973
Reported in : [1976]102ITR232(Guj)
..... court of appeal reversed that order and held that the trustees were liable to estate duty as the beneficiary had an interest within the meaning of section 43 (1) of the finance act, 1940. the trustees took the matter in appeal before the house of lords. lord reid in his speech while considering what is the nature ..... assessment, though the assets of the three discretionary trusts were assessed to wealth-tax in the hands of the trustees as association of persons under section 21(4) of the said act. the appellate assistant commissioner, however, in appeals preferred by the respondent-assessee, was of the opinion that the respondent-assessee could be assessed only ..... that he was the sole beneficiary at the valuation date of the aforesaid respective assessment years. the wealth-tax officer has passed the said orders under section 21(2) of the wealth-tax act for the said respective assessment years on february 16, 1963, july 25, 1964, and march 5, 1965, respectively, including rs. 24,15,641 .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-27-1973
Reported in : (1974)15GLR833
..... of what is stated above, the first question which arises to be determined is whether the profession of a barber is 'business' within the meaning of section 6 of the rent act. i find that the learned judge of the lower appellate court was not right in holding that the profession of a barber is not a 'business'. ..... in the exercise of a profession or vocation. they may even consist of rendering services to others which services may be of a variegated character. in rolls v. miller (1884) 27 ch.d. 71, lindley lj. has observed at page 86 as under:'the word 'business'... means almost anything which is an occupation, as distinguished from a ..... has decided this case, is found to have made the following observations on this point:the term 'business' includes every trade, occupation and profession. according to section 2(4) of the income-tax act, 1922, 'business' includes any trade, commerce, or manufacture or any adventure or concern of the nature of trade, commerce or manufacture. the word 'business .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-25-1973
Reported in : [1987]165ITR195(Guj)
..... bombay in volkart brothers v. ito : [1967]65itr179(bom) . the main question in that case before the division bench of the bombay high court was whether section 17(1) of the act of 1922 applied to the case of a registered non-resident firm the difficulties and hardships which were likely to arise by holding that capital gains could be ..... company, in respect of long-term capital gains also came to an end with effect from april 1, 1968. 16. we may also point out that under section 182 of the act of 1961, in the case of a registered firm, after assessing the total income of the firm, the income-tax payable by the firm itself shall be determined ..... development to its further development with effect from april 1, 1968, as a result of the provisions of the finance (no. 2) act, 1967, section 114 was omitted and in its place section 80t was inserted. under section 80t which thus came into effect from april 1, 1968, where the gross total income of an assessee not being a company includes any .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-18-1973
Reported in : [1974]44CompCas517(Guj); (1975)0GLR193
..... , some preference is given to the goivernment in collection of its dudes. viewing it form this angle the special procedure prescribed in revenue recovery act as well as section 117 of the bombay land revenue code was held valid and not offending the vice of discrimination under article 14 of the constitution of india. ..... granted priority in payment, it would be highly discriminatory and inconsistent with the doctrine of pair pass distribution of assets of an insolvent company statutorily reecognised in section 511of the companies act. 10. a few illustrative cases can be examined here. in re dehra dun mussoorie tramway co. ltd. (1) [1931] 1 comp. cas. ..... commissioners or other authority legally entitled to, or entrusted by the government with, the control or management of a municipal or local fund. section 3(31) of the general clauses act, 1897, defines 'local authority' to mean a municipal committee, district board, body of port commissioners or other authority legally entitled to, .....
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